问题 单项选择题

某纳税人无故拖欠了增值税10万元,经查出后,补交了拖欠的增值税,同时加罚了滞纳金600元。应按以下办法交纳城建税()。

A.以10万元为税基补交城建税

B.以600元为税基补交城建税

C.以l0.06万元为税基补交城建税

D.以10万元为税基补交城建税,再按消费税拖欠天数对拖欠的城建税加收滞纳金

答案

参考答案:D

解析:

城建税以实际缴纳及查补的税额为计税依据,不包括非税款项。查补三税进行处罚时,也应对其偷漏的城建税进行处罚。

写作题

阅读理解。

     A young girl sits at her desk, reviewing her homework for the evening. English: Read three chapters

and write a report. Math: Complete 30 problems. Science: Do a worksheet, front and back. French: (A)

Study new words for tomorrow's test. It's going to be a long night.

     This happens to students in America. Now it's time to start a homework revolution (变革).

      Do students in the United States receive too much homework? According to the National Education

Association, a student should be assigned (布置) no more than 10 minutes per grade level per night. For

example, a first grader should only have 10 minutes of homework, a (B)_______ grader, 20 minutes, and

so on. This means that a student in my grade-seventh-should have no more than 70 minutes of work (C)

each night. Yet this is often doubled, sometimes even worse!

     It's no good giving students too much homework. According to research, kids are developing more

illness at school, such as stomachaches, headaches and sleep problems than before.

     Everybody (D)_______ that teachers are the ones who assign homework, but they are not the only ones

to blame (受责备). "Many teachers are under greater pressure (压力) than ever before," says Kylene Beers,

President of the National Council for teachers of English," Some of (E) it comes from parents, some from

the wish for high scores on tests." Teachers who are under pressure feel the need to assign more homework.

     Some people have different ideas, saying that homework prepares kids for doing better in high school,

better in college, and (F) 今后找到更好的工作. But too much homework is sapping students' strength,

curiosity (削弱学生的个性和好奇心), and most importantly, their love of learning, is that really what teachers

and parents want?

1. 写出文中画线部分(A)和(C)的同义词或近义词:_________  _________

2. 在文中(B)和(D)的空白处分别填入适当单词: _________  _________

3. 文中画线部分(E)指代的是:_________

4. 将文中画线部分(F)译成汉语:_________

5. 从文中找出能说明本文主旨大意的中心词:_________

单项选择题 A3/A4型题